Continuing our series of basic informative articles, Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group look at the tax treatment of termination payments
In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
Philip Baker QC, Grays Inn Tax Chambers, brings us a selection of tax cases from the European Court of Human Rights that have implications for UK taxpayers and revenue
Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries
Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group provide an introduction to the use and approval of electronic NIC Joint Elections
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Maurice Parry-Wingfield, Tax director in Deloitte's Tax Policy Group, analyses the Special Commissioners' findings in Noved and discovers they make a significant contribution to the meaning of company distributions
John Hayward offers some more timely advice to the Chancellor in advance of his Budget
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, tells us about latest developments in charity taxation
Hartley Foster, DLA Piper Rudnick Gray Cary UK LLP, comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC [2006] UKHL 4